会计学原理：会计循环与会计比率单元测试与答案.docxVIP

一、单选题 1、?Which of the following is the usual final step in the accounting cycle? A.Preparing a work sheet. B.Preparing an adjusted trial balance. C.Preparing a post-closing trial balance. D.Journalizing transactions. 正确答案：C 2、?When closing entries are made A.All ledger accounts are closed to start the new accounting period. B. All temporary accounts are closed but not the permanent accounts. C.All real accounts are closed but not the nominal accounts. D.All permanent accounts are closed but not the nominal accounts. 正确答案：B 3、?Revenues, expenses, and withdrawals accounts, which are closed at the end of each accounting period is A.Permanent accounts. B.Balance sheet accounts. C.Temporary accounts. D.Closing accounts. 正确答案：C 4、?A classified balance sheet A.Presents revenues, expenses, and net income. B.Organizes assets and liabilities into important subgroups. C.Reports operating, investing, and financing activities. D.Reports the effect of profit and withdrawals on owners capital. 正确答案：B 5、?The assets section of a classified balance sheet usually includes A. Current assets, long-term investments, plant assets, and intangible assets. B.Current assets, long-term investments, plant assets, and equity. C.Current assets, liabilities, plant assets, and intangible assets. D. Current assets, long-term assets, revenues, and intangible assets. 正确答案：A 6、?A classified balance sheet differs from an unclassified balance sheet in that A. a classified balance sheet normally includes only three subgroups. B. a classified balance sheet presents information in a manner that makes it easier to calculate a companys current ratio. C. a classified balance sheet cannot be provided to outside parties. D.a unclassified balance sheet is never used by large companies. 正确答案：B 7、?Stride Along has total assets of $425 million. Its total liabilities are $110 million. Its equity is $315 million. Calculate the debt ratio. A.34.9%. B.14.9%. C.25.9%. D.13.4%. 正确答案：C 8、?All of the following regardi